Rastafari: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Rastafari
Largest movements
- Cash -€208,491
down €208,491 (-72.9%), from €285,852 to €77,362
mainly Contributions, distributions and other (-€500,000) and Receivables within one year (-€206,579)
- Receivables within one year +€206,579
up €206,579 (+376%), from €54,947 to €261,526
of which Trade receivables: +€207,104
- Receivables after one year -€47,048
down €47,048 (-100%), from €47,048 to €0
- Tangible fixed assets +€41,855
up €41,855 (+9.6%), from €433,827 to €475,682
of which Furniture and vehicles: +€45,930
- Other debts +€134,288
up €134,288 (+462%), from €29,064 to €163,352
- Reserves -€110,209
down €110,209 (-19.2%), from €573,108 to €462,899
- Debts after one year -€30,225
down €30,225 (-19.0%), from €158,757 to €128,532
- Gross operating margin -€159,222
down €159,222 (-20.8%), from €766,716 to €607,495
- Taxes -€54,432
down €54,432 (-30.2%), from €179,967 to €125,534
- Financial charges +€46,183
up €46,183 (+511%), from €9,047 to €55,230
- Financial income -€17,713
down €17,713 (-96.6%), from €18,344 to €631
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €823,531 | €815,427 | -€8,104 | -1.0% |
| Fixed assets | 21/28 | €435,684 | €476,539 | +€40,855 | +9.4% |
| Intangible fixed assets | 21 | €1,858 | €858 | -€1,000 | -53.8% |
| Tangible fixed assets | 22/27 | €433,827 | €475,682 | +€41,855 | +9.6% |
| Land and buildings | 22 | €331,108 | €322,055 | -€9,054 | -2.7% |
| Plant, machinery and equipment | 23 | €64,310 | €54,501 | -€9,809 | -15.3% |
| Furniture and vehicles | 24 | €11,466 | €57,396 | +€45,930 | +401% |
| Other tangible fixed assets | 26 | €26,942 | €41,729 | +€14,787 | +54.9% |
| Current assets | 29/58 | €387,847 | €338,887 | -€48,960 | -12.6% |
| Amounts receivable after more than one year | 29 | €47,048 | €0 | -€47,048 | -100% |
| Other amounts receivable | 291 | €47,048 | €0 | -€47,048 | -100% |
| Amounts receivable within one year | 40/41 | €54,947 | €261,526 | +€206,579 | +376% |
| Trade receivables | 40 | €53,504 | €260,608 | +€207,104 | +387% |
| Other amounts receivable | 41 | €1,443 | €917 | -€526 | -36.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €285,852 | €77,362 | -€208,491 | -72.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €823,531 | €815,427 | -€8,104 | -1.0% |
| Equity | 10/15 | €574,108 | €463,899 | -€110,209 | -19.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €573,108 | €462,899 | -€110,209 | -19.2% |
| Distributable reserves | 133 | €573,108 | €462,899 | -€110,209 | -19.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €249,423 | €351,528 | +€102,105 | +40.9% |
| Amounts payable after more than one year | 17 | €158,757 | €128,532 | -€30,225 | -19.0% |
| Financial debts | 170/4 | €158,757 | €128,532 | -€30,225 | -19.0% |
| Amounts payable within one year | 42/48 | €90,666 | €222,996 | +€132,330 | +146% |
| Current portion of amounts payable after more than one year | 42 | €28,967 | €30,225 | +€1,258 | +4.3% |
| Trade debts | 44 | €4,853 | €701 | -€4,152 | -85.5% |
| Suppliers | 440/4 | €4,853 | €701 | -€4,152 | -85.5% |
| Taxes, remuneration and social security | 45 | €27,782 | €28,717 | +€936 | +3.4% |
| Taxes | 450/3 | €25,147 | €26,058 | +€911 | +3.6% |
| Remuneration and social security | 454/9 | €2,634 | €2,659 | +€25 | +0.9% |
| Other amounts payable | 47/48 | €29,064 | €163,352 | +€134,288 | +462% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,837 | €35,574 | +€6,736 | +23.4% |
| Other operating charges | 640/8 | €1,029 | €1,997 | +€967 | +94.0% |
| Gross operating margin | 9900 | €766,716 | €607,495 | -€159,222 | -20.8% |
| Operating profit (loss) | 9901 | €736,850 | €569,924 | -€166,925 | -22.7% |
| Financial income | 75/76B | €18,344 | €631 | -€17,713 | -96.6% |
| Recurring financial income | 75 | €18,344 | €631 | -€17,713 | -96.6% |
| Financial charges | 65/66B | €9,047 | €55,230 | +€46,183 | +511% |
| Recurring financial charges | 65 | €9,047 | €55,230 | +€46,183 | +511% |
| Profit (loss) for the period before taxes | 9903 | €746,147 | €515,325 | -€230,821 | -30.9% |
| Income taxes | 67/77 | €179,967 | €125,534 | -€54,432 | -30.2% |
| Profit (loss) for the period | 9904 | €566,180 | €389,791 | -€176,389 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €566,180 | €389,791 | -€176,389 | -31.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.